https://www.taxtmi.com/circulars?id=5813 Issue whether plug in type relays for railway signalling are parts of signalling equipment or separate electrical switching apparatus. The devices consist of a relay and a plug board and may carry industrial frequency alternating current. HSN notes and subheadings treat relays as distinct articles used for switching electrical circuits; the parts rule does not apply where the part itself is an article covered elsewhere. Applying the rule favouring the most specific description, such plug in relays are classifiable under heading 85.36 as relays rather than under the heading for signalling equipment. en-us Tue, 23 Apr 1996 00:00:00 +0530 Sat, 14 Mar 2009 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5813 Issue whether plug in type relays for railway signalling are parts of signalling equipment or separate electrical switching apparatus. The devices consist of a relay and a plug board and may carry industrial frequency alternating current. HSN notes and subheadings treat relays as distinct articles used for switching electrical circuits; the parts rule does not apply where the part itself is an article covered elsewhere. Applying the rule favouring the most specific description, such plug in relays are classifiable under heading 85.36 as relays rather than under the heading for signalling equipment. Circulars Central Excise Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5813